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SPECIFICATION OF TAXES, DCTIES. &C.
IMPORT DUTY—continued.
TABLS
or AD VALOREM Dmzs.
Tbe value on which ad valorem duties are parable is calculated on tiie value ac tbe place of
shipment or purchase of the goods imported, with the addition of the cost of transport,
including insurance, necessarv for the importation of the goods into the Island as far as the
port of final discharge.
y
or ererj £100
A r m s :—
value.
Pistols, revolvers and rifles .. .. .. .. .. .. .. .. £25
Side arms and parts of guns, pistols, revolvers, rifles and air-guns .. .. £25
Boots and shoes, not otherwise charged with duty, and top-boots, hip-boots,
sandals, slippers and galoshes
£30
Chemicals, dyes and drugs not otherwise enumerated ..
£15
Confectionery, including chocolates, pastry goods, sweets, etc
£20
Cotton yarns and threads :—
Numbers 4 to 14
£25
Leather, dressed .. .. .. .. .. .. .. .. ... .. £25
Materials intended for use in rendering cement or concrete waterproof.. .. £15
Medicines, not exempted from duty
£15
Motor cars and motor cycles and parts (a) ..
£30
Perfumery and perfumed spirits, cosmetics, hair oil, hair dyes and wash, pearl,
pomades, toilet powders and toilet soap .. .. .." .. .. .. £30
Silk (inclusive of artificial silk) goods
£30
Turpentine (including mineral turpentine) .. .. .. .. .. .. £20
Woollen manufactures
£25
Articles of food and drink not otherwise charged with duty nor exempted from
duty and not prohibited to be imported ..
£15
•Goods, wares and merchandise not otherwise charged with duty nor exempted
from duty and not prohibited to be imported .. .. ".
£20
TABLX
or PREFERENTIAL
RATES.
On goods consigned from and grown, produced, or manufactured (b) in the British Empire.
Goods.
Rate of duty.
-Aircraft and accessories.. .. .. .. .. .. One-fourth of the full rate.
.Motor cars and motor cycles and parts thereof .. .. One-third of the full rate.
Ammunition, sporting
Beer, ale, porter and all other malt liquors
Butter
Cinematograph films
Clocks and parts thereof
Cotton yarns and thread
Cotton piece goods
Earthenware and china..
Flour of wheat or rye or maize and crushed or ground wheat
and semolina
Furniture
Haberdashery and millinery
Leather and leather goods
Matches
Medicines, drugs, chemicals and dyes
Musical instruments and parts thereof
**-- i m 0*vA ••
• • ••
• •
••
••
*•
Tinned fish
Watches and parts thereof
Woollen manufactures
Woollen yarns and thread .. .. .. .. .. j
"Wine, sparkling .. .. .. .. .. .. .. J
Wine, other kinds
P * * * * * * ** * * * * • • • '
Spirits of all sorts, spirituous compounds, liqueurs & cordials
All goods not otherwise specified
The preferential rate of dutv in the case of Refined Snc-ar, Molasses and Extracts from
Sugar, and manufactured Tobacco is charged only in respect of snch proportion of the goods as
corresponds to the proportion of dutiable material of Empire origin used in their manufacture.
)• Two-thirds of the full rate.
/0
of the full rate.
-/- of the full rate.
9 5 % of the full rate.
$ of the full rate.
60
0/
A U T H O R I T Y
L » w ho. '--- ui io'J'J,
MHZ. 6.
L a w N o . 22 of 1S99,
•ec. 2, as amended by
tbe Cyprus (Customs,
Excise and Revenue)
Order in Council, 1931,
and as further amend–
ed by L a w N o . 30 of
1932. sec. 3, L a w N o .
43 of 1932. sec. 3, and
L a w No. 36 of 1933,
sec. 2.
La**- No. 22 of 1899,
sec. 3-, as axreu-ded by
the Cyprus -Customs,
Excise and Revenue)
Order in Council 1931,
and as further amend–
ed by L a w No. 43 of
1932*. sec. 5, L a w N o .
51 of 1932. sec. 2, and
L a w No. 34 of 1933,
sec. 3.
Order in Council N o .
SOOof 14th July, 1920,
published in Gazette
N o . 1435 of 15th Julv,
1920.
(a) Tbe duty on anj motor car or motor cycle imported by and for tbe use of any visitor to Cyprus and
re-exported bj him within four months from the date of importation is one pound for a motor car and ten
•hillings for a motor cycle for eacb month or part of a month during which such motor car or motor cycle
remains iri Cyprus.
(J) Goods are not deemed to have been manufactured in the British Empire unless
(L> in tbe case of Refined Sugar, Molasses and Extracts from Sugar, and Manufactured Tobacco, at
least 5 per cent, of tbe total Talue of tbe goods is the result of labour within the British Empire ;
(iL) in tbe case of optical glass and optical elements, whether finished or not, microscopes,fieldand
opera glasses, theodolites, sextants, spectroscopes and other optical instruments, and of component parts
of tbe above, at least 75 per cent, of their total value is the result of labour within the British Empire ;
(iii.) in the case of the goods enumerated in the Schedule to the Customs. Excise and" Revenue
(Amendment) Regulations, 1933. at least 50 per cent, of their total value is the result of labour within
the British Empire ; and
(iv.) in the case of ail other goods at least 25 per cent, of their total value is the result of labour within
the British Empire.
tlie total value of an article beiDg its cost to the manufacturer at the factory or works including the Talne of
containers and other forms of interior packing.
The proportion of value which is the result of labour within the British Emoire includes the cost to tbe
manufacturer of any materials of purely Empire origin entering into tbe composition of the article (including
interior packing"- the cost of manufacture including wages, proportion of fuel, supervision and other factory
.~ ,•*. =„^ „,
t
„
K
muour of packing for retail sale.
L-.w Xo. n of 1927. -*c :.
Order in Council No. 801 of
l«th Jnly. 19C0. pub. is Gnz.
>'o. 1434 of llth Jnly, 1920.
Order in Council No. 11 vi
of 1st Jane, 1927. pab. in i..u.
Ho. 13*1 of 10th June, 1927.
•Regulations of 25th ApriL
1933. pub. in Go:. No. 2*9-3
of 29th April. 1933.
Order in Council No. $01 of
Uta July. "»-0. published in
Gmmttiu No. H35 ot 1 Jtb Jnly
1»I0.